Held: The provision of Section 16(4) of the CGST Act which restricts the claim of ITC only on the ground that a return is filed after the date prescribed is arbitrary as well as the tax payer who is claiming the ITC has already made the payment of tax to the supplier from whom the foods and services has been received. The payments include both cost of service or goods and the amount of Tax, thus the taxpayer cannot.....

Held: Petition is disposed of permitting the petitioner to file an appropriate application as mandated by Section 54 of the Act claiming refund. The period between 19.01.2024 till today shall be excluded for the purposes of limitation. Further, the claim of the Petitioner that Petitioner is covered by Notification No. 13/22 shall be considered by the Proper Officer in accordance with law while&n.....

Held: The only reason for denying the input tax credit in Ext.P2 order is that though the petitioner had filed GSTR 1 and GSTR 3B within the enlarged time, since certain suppliers had not filed GSTR-1 before the due date ie 30.04.2019, the entire ITC claim had been rejected under Section 16(4) of the Act. Learned counsel for the petitioner also placed reliance on judgment of this court in WP(C) No. 30660 of 2023 [M.....

Held - In the case of India Cement Ltd. v. Commissioner of Central Excise, Customs and Service Tax, Tirupati [2018 (5) TMI 603 – CESTAT, Hyderabad] where CENVAT Credit was denied on the ground that the appellant therein had availed the credit before the payment of Service Tax and it was held that in the absence of any dispute that the appellant has discharged the tax liability as per the provisions of the Service Tax Rules and there being no.....